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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/93622

    Title: 全球化對中國大陸財稅體制之影響 : 歐盟、美國與中國大陸財稅改革之比較分析
    Other Titles: Globalization and fiscal institution in Mainland China : challenges and responses from regional integration
    Authors: 藍元駿;Lan, Yuan-Chun
    Contributors: 淡江大學中國大陸研究所碩士在職專班
    Keywords: 全球化;區域整合;歷史制度主義;情境分析;準夥伴關係;Globalization;regional integration;Historical institutionalism;Scenario Analysis;quasi-partnership
    Date: 2013
    Issue Date: 2014-01-23 13:20:07 (UTC+8)
    Abstract: 本文嘗試從區域整合觀點,來探討全球化下中國大陸財稅體制的發展。本文認為,應運全球化的衝擊產生了新的租稅典範,蘊含了新的課稅倫理基礎;在全球主義與區域主義的脈絡下,國家的「課稅主權」已有必要放寬原有的國家主義視野,並將區域整合的因素納入考量。


    This paper tempts to discuss, mainly from the view of regional integration, the response of Mainland China’s fiscal institution in face of globalization. We believe that a shift of tax paradigm has occurred due to globalization, which entails new ethical foundation to conform to. The so-called “tax sovereignty” has to loosen its original nationalistic vision and takes into account international factors. Meanwhile, “institutionalists” look at state as agents participating international tax plannings, as analyzing factor.

    The structure of the paper is triparti-outlined: fiscal union and its member states, fiscal federation and its states, and the central-local relationship under fiscal unitary state, exampled respectively, EU, US, and PRC. Cross-Strait Relation is covered accordingly.

    In summary, we believe that fiscal federalism, though desirable as it may be, is less probable than the alternative of fiscal union, or the fiscal quasi-partnership.
    Appears in Collections:[中國大陸研究所] 學位論文

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